Patent box ― marketing assets return

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Patent box ― marketing assets return
  • Changes to the patent box regime
  • Interaction with calculation of qualifying IP profits
  • Existing entrants
  • New entrants
  • Calculating the marketing assets return figure
  • Notional marketing royalty
  • Assumptions
  • Definition of marketing asset
  • Actual marketing royalty
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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